Knauss v. United States

ORDER GRANTING RESPONDENT’S MOTION TO DISMISS AND ORDER CLOSING CASE

MORENO, District Judge.

Petitioner has filed a petition to quash an Internal Revenue Service summons that seeks records from SunTrust Bank involving transactions for the period from December 1, 1992 through January 31, 1997 concerning Winston Knauss, Sir Winston Yacht Charters, Wrecking Krew, Yacht Wrecking Krew and Celebration Yacht Charters. The tax years in question are 1993 through 1996. Arguing that the IRS may conduct only one inspection for each taxable year and that Respondent already has the information sought in its…